National Minimum Wage and Living Wage: accommodation
Accommodation rates
Accommodation provided by an employer can be taken into account when calculating the National Minimum Wage or National Living Wage.
No other kind of company benefit (such as food, a car, childcare vouchers) counts towards the minimum wage.
Accommodation offset rates
The accommodation rates are set in April each year.
| Year | Daily accommodation offset rate | Weekly accommodation offset rate |
|---|---|---|
| April 2025 (current rate) | 拢10.66 | 拢74.62 |
Previous rates
| Year | Daily accommodation offset rate | Weekly accommodation offset rate |
|---|---|---|
| 2024 | 拢9.99 | 拢69.93 |
| 2023 | 拢9.10 | 拢63.70 |
| 2022 | 拢8.70 | 拢60.90 |
| 2021 | 拢8.36 | 拢58.52 |
| 2020 | 拢8.20 | 拢57.40 |
| 2019 | 拢7.55 | 拢52.85 |
| 2018 | 拢7 | 拢49 |
| 2017 | 拢6.40 | 拢44.80 |
Use the minimum wage calculator to check if it鈥檚 been paid.
Using the offset rate to work out the minimum wage
If an employer charges more than the offset rate, the difference is taken off the worker鈥檚 pay which counts for the National Minimum Wage or National Living Wage.
This means the higher the accommodation charge, the lower a worker鈥檚 pay when calculating the minimum wage.
If the accommodation charge is at or below the offset rate, it does not have an effect on the worker鈥檚 pay.
If the accommodation is free, the offset rate is added to the worker鈥檚 pay.
See examples of accommodation rates for minimum wage calculations.